ACCT209 -TOPIC – SUSTAINABILITY ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY

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ACCT209 CORPORATE ACCOUNTING

                                                 

 

ASSESSMENT INFORMATION – INDIVIDUAL ASSIGNMENT

WORD LIMIT – 1500 WORDS TO A MAXIMUM 2000 WORDS (EXCLUDES REFERENCES, DIAGRAMS AND TABLES)

DUE DATE 3 September 2018 23.00 Hours

TOPIC – SUSTAINABILITY ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY

 

 

Assessment Description – Research/Case Study

You will undertake a comparative study/assessments of the current or recent published (ASX200 Listed Companies) (https://www.asx200list.com/) Corporate Responsibility Reports of any two companies of your choice. However, the two (2) companies must be from the same industry. In examining these reports, consider the role of corporate reporting on sustainability through, for example, the Global Reporting Initiative’s Sustainability Reporting Guidelines and other Corporate Social Responsibility (CSR) standards as well as the performance of Corporate Governance.

Briefly, consider the national and the sectoral/industry context in which these two firms operate. This should give you some ideas of the institutional and structural pressures on these companies to pursue corporate social responsibility and sustainability accounting. You will need to compare the two reports in terms of the quality and quantity of information provided. Support your analysis and discussion with Literature Review and various accounting theories that explain Corporate Social Responsibility Reporting.

 

This is a research assignment on corporate social responsibility

Due date:                                          02/09/2018, 3 PM

Weighting:                                        30%

Purpose:                                           To assess students’ understanding of the critical thinking and research in financial accounting issues.

Length and/or format:                     2000 words-Maximum

Learning outcomes assessed:      LO1 and LO2

How to submit:                                 Via LEO/Turn it in.

Return of assignment:                    2 weeks after submission

Assessment criteria:                       See Appendix 1

 

 

 

 

Example questions to be asked:

  • Are these reports mere Public Relation exercises?
  • Do these reports measure corporate responsibility performance against some benchmark?
  • To what extent, they (reports) present information that is critical to the two companies?
  • To what extent they (reports) lay out tangible objectives and plans for the future?
  • To what extent, can these two corporations be trusted to serve the common good?
  • Do these reports have an impact of various stakeholders or only on shareholders?

 

 

MARKING GUIDE AND INSTRUCTIONS

 

Refer to the Unit Outline for instructions under Assessment Strategy and Rationale.

Read Appendix One – Rubric Criteria

 

You research essay will need to have the following structure and framework:

 

  1. Executive Summary and Introduction.
  2. Body of your essay-various paragraphs to construct your arguments and develop analytical analysis.
  3. Tables, charts, diagrams and graphs.
  4. Harvard Referencing System.

 

The assignment has to be typed, double-spacing.

 

Note: Students may be subject to dishonesty review and subsequent consequences if the turnitin similarity index is relatively high, say over 15%-20% depending on the sources of similarities.

 

MARKING GUIDE

 

  MAXIMUM MARKS
Executive Summary 4
Introduction 4
Discussion and critical analysis on key questions including Corporate Social Responsibility Reporting and specifically on common good analysis. 36
Conclusion 4
Correct referencing including the relevant corporate responsibility reports. 4
Relevant tables, diagrams, charts and graphs 4
Discretionary (Spelling, grammar, presentation, etc) 4
Total 60/2=30 Marks

 

 

 

APPENDIX 1

Unit code: Acct 209
                                                                                        Unit name: Corporate Accounting
Assessment 1: Individual – 30%

 

ILOs Criteria Standards
Below Expectations Meets Expectations Exceeds Expectations
Level 1 (NN) Level 2 (PA) Level 3 (CR) Level 4 (DI) Level 5 (HD)
LO1 Corporate social responsibility (CSR) and sustainability accounting

 

Displayed a poor grasp of Corporate social responsibility/sustainability accounting in organisations. Arguments are implausible and unsubstantiated. Fails to address the question posed.  Limited and/or irrelevant research.

 

Displayed some basic understanding of Corporate social responsibility/sustainability accounting in organisations and the importance in effective transparency. Arguments are generally plausible with some evidence.

Basic research.

Displayed above-average grasp of Corporate social responsibility/sustainability accounting in organisations and the importance in effective transparency. Arguments with reasonable support. Adequate research. Displayed good understanding of Corporate social responsibility/sustainability accounting in organisations and importance in effective transparency. Demonstrates high standard of insight and originality. More than adequate research.

 

Displays an excellent grasp in Corporate social responsibility/sustainability accounting of organisations and the importance in effective transparency. Demonstrates exceptionally insightful and interesting arguments. A highly-structured and comprehensive response to the task.  Extensive and relevant research.
LO1 and LO2 Comparative analysis of CSR/sustainability accounting across 2 companies in the same industries, selected from the ASX 200 companies Does not compare CSR/sustainability accounting across 2 companies in the same industries. Compare CSR/sustainability accounting across 2 companies from one perspective in the same industries. Compare CSR/sustainability accounting across 2 companies from more than one perspective in the same industries. Assesses CSR/sustainability accounting across 2 companies from multiple perspectives in the same industries. Comprehensively assesses CSR/sustainability  across 2 companies from multiple perspectives in the same industries.
LO1 and LO2 Legislative Requirements and Financial Accounting Theories of CSR/sustainability accounting Displayed a poor grasp of legislative requirements and financial accounting theories of CSR/sustainability accounting.  Arguments are implausible and unsubstantiated. Fails to address the question posed. Limited and/or irrelevant research. Displayed some basic understanding of legislative requirements and financial accounting theories of CSR/sustainability accounting

Arguments are generally plausible with some evidence.  Basic research

Displayed above-average grasp of legislative requirements and financial accounting theories of CSR/sustainability accounting..

Arguments with reasonable support. Adequate research

Displayed good understanding of   legislative requirements and financial accounting theories of CSR/sustainability accounting. Demonstrates high standard of insight and originality.

More than adequate research.

Displays an excellent grasp of legislative requirements and financial accounting theories of CSR/sustainability accounting.. Demonstrates exceptionally insightful and interesting arguments. A highly-structured and comprehensive response to the task. Extensive and relevant research.
LO1 and LO2 Report organisation (Genre, pagination, format, spacing, grammar, spelling, punctuation, referencing) Poorly-written with errors in spelling and grammar. Mistakes in citations.

The Harvard style for referencing has not been used.

 

Written according to the academic and adheres to academic genre (e.g., with introduction, body of the text, and conclusion). Has accurate spelling, grammar and sentence construction.

There are several mistakes in using the Harvard style for referencing.

Well-written and adheres to academic genre.  There are several mistakes in using the Harvard style for referencing.

 

Very well-written and adheres to academic genre (e.g., with introduction, body of the text, and conclusion).There are no mistakes n citation.

There are several mistakes in using the Harvard style for referencing.

Expertly written and adheres to academic genre. Extraordinarily organised presentation with respect to organisation, clarity of expression, grammar, punctuation, pagination, spacing

There are several mistakes in using the Harvard style for referencing.